Sound absorbing panel



FIG. 1 is a front perspective view;

FIG. 2 is a front elevation view;

FIG. 3 is a top plan view; and,

FIG. 4 is a right-hand side elevation view; the left-hand side is a mirror image of the right-hand side view. 

CLAIM The ornamental design for a sound absorbing panel, as shown and described. 